Which of the Following Is NOT a Criterion That an Employer's

Which of the following is NOT a criterion that an employer's annual required contribution must satisfy to be considered acceptable?

A) It must consist of the employer's normal cost plus a provision for amortizing the plan's unfunded actuarially accrued liability.
B) Actual assumptions must be in accordance with standards of the Actuarial Standards Board.
C) Actuarial value of pension plan assets must be based on market values on the financial statement date.
D) Assumptions as to investment earnings should be based on long-term projections.